构建促进循环经济发展的绿色税收体系

循环经济是一种关注资源减量,实现资源循环及再利用的生态经济。当前,我国经济增长要求与有限的资源和环境支持能力都要求大力发展循环经济。在此过程中,政府的税收政策和优惠支持是相当重要的。本文以此为基点,按照循环经济的内在要求,分析了国内循环经济发展中税制上存在的问题,并在借鉴国外先进经验基础上,提出了构建我国绿色税收体系的思路和对策。

How to Construct Green Tax System for Developing Circulation Economy

As a zoology economy,circulation economy is emphasized on reuse,recycle and reduce resource.In currently,developing circulation Economy has been thought important in our country which faces both economy increasing and finite resource.In order to develop circulation economy,tax benefit and governmental support are needed.Based on the definition of circulation economy,by using the other countries experience for reference,this paper analyses the problems of tax system in developing circulation economy,offers the pathway to construct the green tax system for the successful developing of circulation economy.